INDEPENDENT AUDITOR'S REPORT
to the Members of IncredABLE Enterprises
{A company lIm￿ed by guardntee. not having a share ￿prtar)
Report on the audlt of the finan¢ial statements
Oplnlon
We have audited the charity financial ststements of IncreWLE Enterprises {'the charity'} for the financial year ended
31 March 2024 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure
Accounll, the Balance Sheet. the Ststemenl of Cash Ftows and notes to the financial slatemenls, including the
summary of significant accounting policies sel out in note 2. The financial reporttng framework that has been applied
in their preparab.on is applicable law and United Kingdom Accounting Standards. including FRS 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard and
Accounting and Reporting by Charities= Ststement of Recommended Practice applicable to charities preparing thelr
accounts in accordan￿ with FRS 102.
In our opinion, when reporling in ac￿rdanCe with a fair presentation framework the financial statements..
give a true and fair view of the stste of the charity's affairs as at 31 March 2024 and of its SUTplus for the financial
year then ended.,
have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance with the requirements of the Companies knt 2006 and the Charities Act
{Northern Ireland} 2008.
Basis for opinion
We ¢onducled our audit in accordan￿ with International Standards on Auditing {UIQ IISAS IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the
financial ststemenls section of our reporL We are independent of the eharity in a￿rdan￿ wtth elhical requirements
that are relevant to our audit of the financial statements in the UK. induding the FRC'S Ethical Standard. and we have
fulfilled our other ethical responsibilits'es in accordan￿ with these requirements. We believe that the audit evidence
we have obtained is sufficient and appropriate to wovide a basis for our opinion.
Conclusions relating to golng concem
In audity'ng the financial statements. we have conduded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfo￿ned. we have not identified any rnaterral uncertainties relating to events or
conditions that. individually or collectively, may cast signtficant doubt on the charity's ability lo Continue as a going
concern for a period of at teast iwelve months from the date when the financial ststements are authorised for issue.
Our respon5ibililies and the responsibiliknes of the trustees with respect to going concern are described in the relevant
sections of this report
Other Information
The other information comprises the information induded in the annual report other than the finan¢ial stslements and
our Auditors Report thereon. The trustees are responsible for the other infomialion contsined within the annual
report. Our opinion on the financial ststements does not Cover the other inforniab'on and, except to the extent
otherwise explicitly slated in our report, we do not express any fomi of assuran￿ condusion thereon.
Our responsibility is to read the other infomiation and, in doing so. consider whether the other infonnalion is materialty
ineonsislent with the financial statements or our knowledge obtained in the course of the audit. or otherwise appears
lo be materially misstated. If we identrfy such material inconsistencies or apparent material misstatements, we are
required to detem)ine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on the work we have perfonned. we conelude that there is a material misstatement of this other information. we
are required to report that facl. We have nothing to report in this regard.
Opinion on other matter prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the aLKlit
the infomiation given in the Trustees, Annual Report for the finanual year for whi¢h the ffnanaal slalements are
prepared is eonsistent with the financial slalements,. and
the Trustees, Annual Report has been prepared in accordan￿ Wbth applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of IncredABLE Enterprises
IA Company limit￿ by guarnntee. not havrng a shar• capl¢al)
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the chanty and its environment obtained in the course of the audit,
we have not identified material mi5slaternents in the Trustees, Annual Repo
We have nothing to report in resi*cl of the followirwJ matter5 where the Companies Act 2006 requires us to report lo
you rf, in our opinion..
adequate accounting records have not been kept.. or
the financial ststemenls are not in agreement with the accounting records and retums". c
ertain disclosures of trustees, remunefation specffied by law are not made.. or
the trustees were not entitted to Prepa￿ the financial statements in accordan￿ with the small companies regime
and take advantage of the small eompanies. exemption in preparing the Trustees, Annual Report
Responsibilities of trustees for the financlal statements
As explained more fvlly in the Statement of Trustees, Responsibililies set out on page 6. the trustee5 are responsible
for the preparation of the frnancial ststements and for being satisfied that they give a true and fair view, and for such
internal control as they detemiine is neeessary lo enable the preparation of finanaal statements that are free from
material misstalemenl. whether due to fraud or error.
In preparing the finan¢ial staternents. the trustees a￿ responsible for assessing the charity's abilty lo continue as a
going COn￿rn, disclosing. as applicable. matters related lo going concem and using the going concem basis of
accounting unles5 rnanagement either intends to liquidate the tharity or to cease operations, or has no realistic
allemalive but to do so.
Audltorfs responsibilities for the audit of the financlal statements
Our objectives are to obtain reasonable assurance about whether the ffinancial stalernents as a whole are free from
malefial misstatement. whether due to fraud or error, and to issue an Auditorfs Report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with
ISAS IUKI will a￿ayS delect a material misstatement when rt exists. Misslalements can arise from fraud or error and
are considered malertal rf. individually or in the aggregate. they could reasonably be expe¢ted to influence the
economic decisions of users taken on the basts of these financial statements.
IrTegularilres, induding fraud. a￿ instances of non-complian￿ with laws and regulations. We design procedures in
line with our responsibilities. outlined above. to dele¢l material misslalements in respect of irregularits'es. including
fraud. The extent to which our procedures are capable of detecting irregularib"es. induding fraud is detailed below.
There is an inherent difficulty in delecling irregularities during audit. However the effectiveness of entity's controls. the
nature and extent of audit procedures perfomied. gNes us confidence in detecting irregularities.
Further Infomiation regarding the scope of our responslbilltles as audTtor
As part of an audit in accordance wrth ISAS IUKI, we exercise professional jud9emenl and maintain professional
scepticism Ihfoughoul the audit. We also:
Identify and assess the ri=ks of matcrial Misstat￿Ont of thc financtal statements. whether due to fraud or error.
design and perfom audit procedures responsNe lo those risks. and obtsin audit evidence that is sufficient and
appropriate lo provide a basis for our opinion. The risk of not detecting a m?lerial misstatement resulting from
fraud is higher than for one resulting from error. as fraud may involve collusion. forgery. intentional omissions,
MIsrep￿SenlatiOns. or the override of intemal control.
Obtain an understsnding of intemal control relevant to the audit in order to design audit procedures that are
appropriate in the Circumstan￿$. but not for the purpose of expressing an opinion on the effectiveness of the
charity's internal control.
Evaluate the appropriateness of accounting poltcies used and the reasonabteness of accounting estimates and
related disclosures made by trustees.
Conclude on the appropriatene55 of the trustees. use of the going concem basis of accounting and. based on the
audll eVIden￿ obtained, whether a material vncertainty exists related to events or conditions that may cast
significant doubt on the eharivs ability lo continue as a going concern. If we conclude that a material uncertainty
exists, we are required lo draw attention in our Auditorfs Report to the related disclosures in the financial
$talements or. rf such disclosures are inadequate. to mfrjify our opinron. Our eonclu5ions are based on the audit
evidence obtained up to the dale of our Audito¢s Report Hchvever. fvture events or condttions may cause the
charFty lo cease to continue as a going con￿rn.
Evaluate the overall presentation, structure and ¢onlenl of the financial slatemenls. including the disdosures. and
whether the finanaal statements represent the undedying transactions and events in a manner that achieves fair
presentation.

INDEPENDENT AUDITOR'S REPORT
to the Members of IncredABLE Enterprises
IA eompany limited by guaran￿. not having a Share capilall
We Communicate with those charged with g¢)vemance Tegarding. 8moThJ other matters, the planned scope and timing
of the audit and significant audit findings. incliFding any significant deficientses in intemal control that we identify
during our audit.
The purpose of our audit work and to whom we owe our responsibilities
This report is made solely to the charity's members, as a body. in aecordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might stste to the charity's members those
matters we are required lo stale to them in an auditorfs report and for no other purpose. To the fullest extent pemiitted
by law. we do not accept or assume responsibility to anyone other than the charity and the charity's members as a
body. for our audit work, for this repor( or for the opin￿n$ we have fomied.
Ruairi
agin
Seniorstatutory Auditor)
for and on
alf of
DALY PARK
COMPANY LTD
Chartered Accountants and Registered Audilors
4 Camegie Street
Lurgan
LountyArmagh
B T66 6AS
Northem Ireland
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